Course Descriptions

This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions. Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders’ equity to communicate the business entity’s results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets, liabilities, and owners’ equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS).

Concepts, methods, and practice in the effective use of end-user productivity software and integration of desktop products. Students will learn to create and utilize intermediate level Microsoft Excel and Access. This course concentrates on providing the instructions needed for understanding of Excel spreadsheet and Access database, and how to use it as a tool for management decision-making, problem solving and to gain strategic advantage.

Prerequisite: COMP 1301

The course provides the student with foundational information about the U.S. legal system and dispute resolution, and their impact on business. The major content areas will include general principles of law, the relationship of business and the U.S. Constitution, state and federal legal systems, the relationship between law and ethics, contracts, sales, torts, agency law, intellectual property, and business law in the global context.

Analysis of the behavior of individual economic agents, including consumer behavior and demand, producer behavior and supply, price and output decisions by firms under various market structures, factor markets, market failures, and international trade. Market theory includes demand, supply, price/quantity equilibrium, and changes in equilibrium. Elasticity of demand. Efficiency, distribution and production costs. Market structures include Pure Competition and Monopoly, and an evaluation of their effects on society taking into account both efficiency and distribution. Resource markets include wage determination.

Prerequisite: ECN 2301

Basic financial concepts employed by management. Emphasis is on the decision-making processes followed by corporate financial managers. Students will understand and apply the topics include the time value of money, financial planning, capital budgeting, cost of capital. The course is designed to introduce students to theories and practices of financial management, specifically: analyzing financial statements, time value of money, stock and bond valuations, and capital budgeting.

Prerequisites: ACCT 2312, ECN 2301, ECN 2302, and MATH 1304

Introduction to the theories, concepts and functions of management. Topics include planning, organizing, leading, staffing, controlling, business and managerial ethics and decision making. Management concepts will be applied by analysis of available data and by seeking contemporary opportunities, issues and problem situations.

Theories and concepts used in managing business personnel. Topics include personnel planning, recruiting, selection, compensation, separation and retirement. Student will get a clear understanding of human resource management concepts, and the opportunity to develop skills important to the performance of human resource management activities. Cognitive elements emphasized include Knowledge, Comprehension, Application, and Analysis.

Prerequisite: MGT 3340 and Junior Standing

Presentation of theory and research in OB combined with experiential exercises to develop students’ ability to take responsibility for making and living with decisions about their behavior. Awareness of the realities of organization interdependencies and their consequences for individuals. Focus is on modifying behavior and predicting the effects upon productivity, satisfaction, and development of individuals as members of the business unit.

Prerequisite: MGT 3340 and Junior Standing

Introductory course providing comprehensive coverage of marketing concepts and strategies A managerial approach is used that focuses on the practices, problems and decisions of the marketing manager. The course introduces students to the internal and external environment, market structures, and changes in the marketing environment that affect other business functions.

Statistical Analysis of Business is as an introduction to statistical methodology, such as descriptive statistics, probability distributions, confidence intervals, and hypothesis testing. The course utilizes mathematical and statistical techniques in the analysis of managerial problems, the design of new and improved systems, and the implementation of results.

Prerequisites: COMP 1301 and MATH 1304 or equivalent